Many countries adopt either an information-connected approach or the person-connected approach to regulate insider trading. In this paper, we examine the impact of countries switching from a person-connected approach to an information-connected approach using 502 tender offer announcements in...

In recent years, an increasing number of organisations are obtaining accreditation offered by the International Organisation for Standardisation (ISO). Although ISO accreditation may reflect an organisation's pursuit of a quality-focused business strategy and a commitment to quality management...

Prior research examines the relation between board characteristics and financial reporting violations relating to fraud and earnings overstatement. This paper examines the relation between governance (as measured by board and audit committee characteristics) and accounting quality (as measured...

This study examines the reaction of the stock market to the appointment of directors, and whether this is conditional on directorial characteristics such as appointment type, number of directorships held, boardroom experience, and the existence of any family relationship. We find that the stock...

This study extends the study by Laswad and Mak (1997) on the interpretation of probability expressions used in accounting standards by New Zealand standard setters, by comparing the interpretations of standard-setters with practicing accountants. The results generally show that the ranking of...

This study investigates the impact of ownership structure and board structure on corporate diversification. However, unlike previous studies that have focused on managerial ownership and ownership by institutional blockholders, this study also examines the impact of government ownership and...